Book A Demo



Sub Chapters under Articles Made of Iron/Steel

The following Sub Chapters fall under HSN Chapter 73:

Sub Chapter
New GST Rate
Old GST Rate
Description
Sub Chapter
7301
New GST Rate
18%
Old GST Rate
18%
Description
Sheet piling of iron or steel, whether or not drilled, punched or made from assembled elements; welded angles, shapes and sections, of iron or steel
Sub Chapter
7302
New GST Rate
18%
Old GST Rate
18%
Description
Railway or tramway track construction material of iron or steel, the following: rails, check-rails and rack rails, switch blades, crossing frogs, point rods and other crossing pieces, sleepers (cross-ties), fish- plates, chairs, chair wedges, sole plates (base plates), rail clips, bedplates, ties and other material specialized for jointing or fixing rails
Sub Chapter
7303
New GST Rate
18%
Old GST Rate
18%
Description
Tubes, pipes and hollow profiles, of cast iron
Sub Chapter
7304
New GST Rate
18%
Old GST Rate
18%
Description
Tubes, pipes and hollow profiles, seamless, of iron (other than cast iron) or steel
Sub Chapter
7305
New GST Rate
18%
Old GST Rate
18%
Description
Other tubes and pipes (for example, welded, riveted or similarly closed), having circular cross-sections, the external diameter of which exceeds 406.4 mm, of iron or steel
Sub Chapter
7306
New GST Rate
18%
Old GST Rate
18%
Description
Other tubes, pipes and hollow profiles (for example, open seam or welded, riveted or similarly closed), of iron or steel
Sub Chapter
7307
New GST Rate
18%
Old GST Rate
18%
Description
Tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel
Sub Chapter
7308
New GST Rate
18%
Old GST Rate
18%
Description
Structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge-sections, lock- gates, towers, lattice masts, roofs, roofing frame-works, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns), of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel
Sub Chapter
7309
New GST Rate
18%
Old GST Rate
18%
Description
Reservoirs, tanks, vats and similar containers for any material (other than compressed or liquefied gas), of iron or steel, of a capacity exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment
Sub Chapter
7310
New GST Rate
40%
Old GST Rate
18%
Description
Tanks, casks, drums, cans, boxes and similar containers, for any material (other than compressed or liquefied gas), of iron or steel, of a capacity not exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment
Sub Chapter
7311
New GST Rate
18%
Old GST Rate
18%
Description
Containers for compressed or liquefied gas, of iron or steel
Sub Chapter
7312
New GST Rate
12%
Old GST Rate
12%
Description
Stranded wire, ropes, cables, plaited bands, slings and the like, of iron or steel, not electrically insulated
Sub Chapter
7313
New GST Rate
18%
Old GST Rate
18%
Description
Barbed wire of iron or steel; twisted hoop or single flat wire, barbed or not, and loosely twisted double wire, of a kind used for fencing, of iron or steel
Sub Chapter
7314
New GST Rate
18%
Old GST Rate
18%
Description
Cloth (including endless bands), grill, netting and fencing, of iron or steel wire; expanded metal of iron or steel
Sub Chapter
7315
New GST Rate
18%
Old GST Rate
18%
Description
Chain and parts thereof, of iron or steel
Sub Chapter
7316
New GST Rate
18%
Old GST Rate
18%
Description
Anchors, grapnels and parts thereof, of iron or steel
Sub Chapter
7317
New GST Rate
5%
Old GST Rate
18%
Description
Nails, tacks, drawing pins, corrugated nails, staples (other than those of heading 8305) and similar articles, of iron or steel, whether or not with heads of other material, but excluding such articles with heads of copper
Sub Chapter
7318
New GST Rate
18%
Old GST Rate
18%
Description
Screws, bolts, nuts, coach-screws, screw hooks, rivets, cotters, cotter-pins, washers (including spring washers) and similar articles, of iron or steel
Sub Chapter
7319
New GST Rate
5%
Old GST Rate
12%
Description
Sewing needles, knitting needles, bodkins, crochet hooks, embroidery stilettos and similar articles, for use in the hand, of iron or steel; safety pins and other pins, of iron or steel, not elsewhere specified or included
Sub Chapter
7320
New GST Rate
18%
Old GST Rate
18%
Description
Springs and leaves for springs, of iron or steel
Sub Chapter
7321
New GST Rate
5%
Old GST Rate
12%
Description
Stoves, ranges, grates, cookers (including those with subsidiary boilers for central heating), barbecues, braziers, gas-rings, plate warmers and similar non-electric domestic appliances, and parts thereof, of iron or steel
Sub Chapter
7322
New GST Rate
18%
Old GST Rate
18%
Description
Radiators for central heating, not electrically heated, and parts thereof, of iron or steel; air heaters and hot air distributors (including distributors which can also distribute fresh or conditioned air), not electrically heated, incorporating a motordriven fan or blower, and parts thereof, of iron or steel
Sub Chapter
7323
New GST Rate
5%
Old GST Rate
12%
Description
Table, kitchen or other household articles and parts thereof, of iron or steel; iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like, of iron or steel
Sub Chapter
7324
New GST Rate
18%
Old GST Rate
18%
Description
Sanitary ware and parts thereof, of iron or steel
Sub Chapter
7325
New GST Rate
12%
Old GST Rate
12%
Description
Other cast articles of iron or steel
Sub Chapter
7326
New GST Rate
18%
Old GST Rate
18%
Description
Other articles of iron or steel

Case Laws Related to Chapter 73

Order Number
Description
Description
M/S. Man Structurals (P) Ltd. (AAR (Authority For Advance Ruling), Rajasthan)
Description
Sapna Gupta (M/S Utsav Corporation) (AAR (Authority For Advance Ruling), Rajasthan)
Description
M/S National Health Care (AAR (Authority For Advance Ruling), Gujarat)
Order Number
59/2020
Description
Shri Venugopal Celia, Mr. Sanjay Mehta (Naa (National Anti Profiteering Authority), )
Order Number
25/WBAAR/2019-20
Description
Kay Pee Equipments Pvt. Ltd. (AAR (Authority For Advance Ruling), West Bengal)
Order Number
TN/10/ARA/2021
Description
Shv Energy Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu)
Order Number
TN/15/AAR/2020
Description
M/S. Heavy Vehicles Factory (AAR (Authority For Advance Ruling), Tamil Nadu)
Description
Utsav Corporation (Sapna Gupta) Gurjar Ki Thadi, Jaipur (AAAR (Appellate Authority For Advance Ruling), Rajasthan)
Order Number
02/2022
Description
Sh. Darshan Joshi, Director General Of Anti-profiteering And Other (Naa (National Anti Profiteering Authority), )
Description
Tool & Gage Co. (AAR (Authority For Advance Ruling), Uttar Pradesh)
Order Number
UP ADRG 91/2022
Description
Shashi Metals Private Ltd. (AAR (Authority For Advance Ruling), Uttar Pradesh)
Order Number
KAR ADRG 39/2021
Description
Dakshina Kannada Co-op. Milk Producers Union Ltd (AAR (Authority For Advance Ruling), Karnataka)
Order Number
Order No. 56
Description
Prag Polymers (AAR (Authority For Advance Ruling), Uttar Pradesh)
Order Number
01/AAAR/2023
Description
Ess Ess Kay Engineering Company Pvt Ltd. (AAAR (Appellate Authority For Advance Ruling), Punjab)
Order Number
Order No. 15
Description
Shudhanshu Garg (AAR (Authority For Advance Ruling), Uttar Pradesh)
Description
Emco Limited (AAR (Authority For Advance Ruling), Maharashtra)
Description
M/S. Adarsh Plant Protect Ltd (AAR (Authority For Advance Ruling), Gujarat)
Description
Trailer Springs (Trailor Springs) (AAR (Authority For Advance Ruling), Andhra Pradesh)
Order Number
Order No. 21
Description
General Mills India Pvt. Ltd. (AAR (Authority For Advance Ruling), Uttar Pradesh)
Description
M/S. A Raymond Fasteners India Pvt. Ltd. (AAR (Authority For Advance Ruling), Maharashtra)
Order Number
KAR ADRG 90/2019
Description
Sagas Autotec Pvt. Ltd. (AAR (Authority For Advance Ruling), Karnataka)
Order Number
GUJ/GAAR/R/2018/9
Description
Alka Industries (AAR (Authority For Advance Ruling), Gujarat)
Description
Tkt Hightech Cast Private Limited (Gujarat High Court, Gujarat)
Description
Manishaben Vipulbhai Sorathiya (AAR (Authority For Advance Ruling), Gujarat)
Description
Tripcon Engineering Pvt. Ltd. (AAR (Authority For Advance Ruling), Gujarat)
Description
The Assistant Commissioner Of Gst & Central Excise (Madras High Court, Tamil Nadu)
Description
Shakti Marine Electric Corporation. (AAR (Authority For Advance Ruling), Gujarat)
Order Number
24(ii)/2019
Description
Autometers Alliance Pvt. Ltd. (AAR (Authority For Advance Ruling), Uttar Pradesh)
Order Number
4/AAR/2019
Description
Vaya Life Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu)
Description
M/S. Shivani Scientific Industries Pvt. Ltd (AAR (Authority For Advance Ruling), Gujarat)
Description
Blackstone Diesels (AAR (Authority For Advance Ruling), Rajasthan)
Order Number
UP ADRG 86/2021
Description
Prag Polymers (AAR (Authority For Advance Ruling), Uttar Pradesh)
Description
Rk Industries (AAR (Authority For Advance Ruling), Maharashtra)
Order Number
05/AP/GST/2021
Description
S.K.M.L. Industries (AAR (Authority For Advance Ruling), Andhra Pradesh)
Order Number
UP ADRG 70/2020
Description
Meera Tubes Pvt. Ltd. (AAR (Authority For Advance Ruling), Uttar Pradesh)
Description
A Raymond Fasteners India Pvt. Ltd. (AAR (Authority For Advance Ruling), Maharashtra)
Order Number
TN/01/ARA/2021
Description
Si Air Springs Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu)
Order Number
04/2022-23
Description
Ultra Tech Suspension Private Limited (AAR (Authority For Advance Ruling), Uttarakhand)
Description
The Deputy Commissioner (Division - Iv) (AAAR (Appellate Authority For Advance Ruling), Maharashtra)
Description
Trelleborg Marine Systems India Pvt. Ltd. (AAR (Authority For Advance Ruling), Gujarat)
Description
Ekam, (Prop. Vinay Singh Rawat) (AAR (Authority For Advance Ruling), Rajasthan)
Description
Balaji Industrial Products Ltd. The Assistant Commissioner (Faa (First Appellate Authority), Rajasthan)
Order Number
11/AP/GST/2021
Description
Bharat Dynamics Limited (AAR (Authority For Advance Ruling), Andhra Pradesh)
Description
Meera Metals (AAR (Authority For Advance Ruling), Gujarat)
Order Number
17/AAR/2018
Description
Borgwarner Morse Systems India Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu)
Description
Cummins India Limited (AAR (Authority For Advance Ruling), Maharashtra)
Order Number
UP/AAAR/15/2021
Description
Concord Control Systems Private Limited (AAAR (Appellate Authority For Advance Ruling), Uttar Pradesh)
Description
Air Control And Chemical Engineering Co. Ltd (AAR (Authority For Advance Ruling), Gujarat)
Order Number
UP AAAR/16/2021
Description
Prag Polymers (AAAR (Appellate Authority For Advance Ruling), Uttar Pradesh)
Description
Bharat Dynamics Limited (AAAR (Appellate Authority For Advance Ruling), Andhra Pradesh)
Description
Inox India Pvt. Ltd. (AAR (Authority For Advance Ruling), Gujarat)
Description
Nishith Vipinchandra Shah (AAR (Authority For Advance Ruling), Gujarat)
Description
Si Air Springs Private Limited (AAAR (Appellate Authority For Advance Ruling), Tamil Nadu)
Description
Aludecor Lamination Private Limited (AAR (Authority For Advance Ruling), Maharashtra)
Description
M/S. Bharat Electronics Limited (AAR (Authority For Advance Ruling), Karnataka)
Order Number
35/WBAAR/2018-19
Description
M/S Avantika Industries (AAR (Authority For Advance Ruling), West Bengal)
Description
Aludecor Lamination Private Limited, (AAR (Authority For Advance Ruling), Telangana)
Description
Cummins India Limited (AAR (Authority For Advance Ruling), Maharashtra)
Order Number
KAR ADRG 40/2020
Description
M/S. Prragathi Steel Castings Pvt. Ltd. (AAR (Authority For Advance Ruling), Karnataka)
Description
Nexture Technologies Pvt. Ltd. (AAR (Authority For Advance Ruling), Maharashtra)

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The entire content on this page has been arranged to the best of the author's understanding and is subject to periodic updates as per the law for the time being in force. The above does not constitute professional advice or a formal recommendation. While due care has been taken in preparing this content, the existence of mistakes and omissions cannot be ruled out. BUSY Infotech Private Ltd. and its associates will not be held responsible for any loss or damage arising from any inaccurate or incomplete information in this document. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.